Economic Archive

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  Inter-Jurisdictional Tax Competition – the Bulgarian Case

  The paper highlights the specific features of inter-jurisdictional tax competition, and the related positive effects and risks. It analyzes the tax policy of the Bulgarian local authorities and discusses the factors limiting the inter-jurisdictional tax competition in our country. On the basis of specific data on the dynamics of the rates of key ... The paper highlights the specific features of inter-jurisdictional tax competition, and the related positive effects and risks. It analyzes the tax policy of the Bulgarian local authorities and discusses the factors limiting the inter-jurisdictional tax competition in our country. On the basis of specific data on the dynamics of the rates of key local taxes, it is argued that there is lack of a targeted policy of attracting and retaining a tax base through the manipulation of tax rates. It is concluded that the tax rates of the local taxes in Bulgaria are most often at the average of the legally defined upper and lower limits. It is supported that the low value of the ratio Revenues and aids in the municipal budgets / GDP does not motivate entrepreneurs to invest in a particular jurisdiction because of the differences in the absolute amount of local taxes.

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  Modelling Involuntary Part-Time and Fixed-Term Employment among Young People and Adults in Bulgaria

  With the labour market becoming increasingly flexible, there has been a growing trend towards non-standard models of temporary employment that allow persons who, for some reason, prefer fixed-term or part-time employment to earn income. Hence, some EU member states have been employing policies and measures to facilitate the access to flexible ... With the labour market becoming increasingly flexible, there has been a growing trend towards non-standard models of temporary employment that allow persons who, for some reason, prefer fixed-term or part-time employment to earn income. Hence, some EU member states have been employing policies and measures to facilitate the access to flexible employment at all levels within organizations, including access to vocational training, so as to provide better career growth and professional mobility opportunities. Furthermore, some categories of employees and workers do not enter into similar employment arrangements voluntarily but are forced to do so by a number of factors such as family commitments, age or disability constraints, education and training, the need to relocate, cyclical economic crises, etc. We propose a methodology for studying the voluntary/involuntary character of two major types of flexible employment – part-time and fixed-term employment, from the perspective of employees, employers and the labour market. The focus of attention is on the groups exposed to the highest risk on the national labour market, i.e. young people aged 15-29 and adults aged 55-64.

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  Innovation Strategies in the Industrial Enterprises of the Varna Region

  Innovations in the modern economy are not less important than all other factors of production such as labour, capital and land. Not only do they help resolve existing business problems, but they also contribute to keeping productions that are dying in certain regions due to lack of staff, increase the competitiveness of businesses and entire ... Innovations in the modern economy are not less important than all other factors of production such as labour, capital and land. Not only do they help resolve existing business problems, but they also contribute to keeping productions that are dying in certain regions due to lack of staff, increase the competitiveness of businesses and entire economies, and meet new or existing public needs. In order for the different types of innovations to be implemented and realized on the market, the organizations that offer them must have specific strategies how this can happen. An enterprise's innovation strategy refers to specific activities such as development and implementation of innovation. Ultimately, the innovation strategy is an important factor for the successful realization of both product and technological, organizational and management innovations, and hence the improvement of the market positions of the innovative enterprises. This is true for the industrial enterprises of the Varna region as well.